Audit Reports

WFP in Yemen aims to save lives and protect livelihoods in emergencies, and specifically increase food consumption through the scale-up of life-saving emergency food assistance, particularly among the most food insecure population, as well as to expand coverage of nutrition interventions to prevent and treat moderate acute malnutrition. The political and operational context in Yemen is one of the most complex and challenging for WFP. Over four years of protracted conflict have left the country’s critical economic and civil infrastructure in ruins; displaced more than three million people; led to significant loss of income and livelihoods; increased prices of basic foods up to double pre-crisis levels; and pushed the economy close to a downfall. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory/some improvement needed.

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP’s operations in Yemen that focused on the period 1 May 2016 to 30 September 2017. The audit team conducted the fieldwork from 5 to 20 November 2017 at the Country Office premises in Sana’a, Yemen. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing. Based on the results of the audit, the Office of Internal Audit has come to an overall conclusion of partially satisfactory/some improvement needed.

As part of its annual work plan, the Office of Internal Audit conducted an audit of WFP operations in Yemen from January 2015 to April 2016. The audit team conducted the in-country fieldwork from 18 July to 4 August 2016, including onsite visits to various locations in Yemen, the Djibouti and Amman hubs, and a review of related corporate processes that impact across WFP. The audit was conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.